Carbon emissions management control systems : field study evidence

Show simple item record Bui, Binh De Villiers, Charl Johannes 2017-10-20T08:42:27Z 2017-11
dc.description.abstract The paper examines the types and role of carbon management control systems by analysing in-depth interviews undertaken with 38 individuals from 30 organizations that use carbon management control systems. The paper identifies the different types of carbon controls, and the internal and external uses and objectives of controls. Carbon controls can be used to achieve compliance or improve performance, and organizations can focus on different objectives at different times. The findings suggest that emissions reductions do not occur without absolute (as opposed to intensity) reduction targets, management support, and resource allocation for carbon management. The findings further suggest that firms that want to improve performance or manage compliance costs effectively will require the integration of carbon controls into operational and strategic processes. A framework is developed that managers and researchers can use as an implementation guide or a research framework. The framework highlights three elements that were found to be critical to ensure control effectiveness, namely managerial communication, quality of information, and employee perceptions. The evidence suggests that communication of carbon information through appropriate channels and language, as well as high quality of carbon information are essential to ensure positive employee perceptions and buy-in, which will contribute to effective carbon reduction. en_ZA
dc.description.department Accounting en_ZA
dc.description.embargo 2018-11-10
dc.description.librarian hj2017 en_ZA
dc.description.uri locate/jclepro en_ZA
dc.identifier.citation Bui, B. & De Villiers, C. 2017, 'Carbon emissions management control systems : field study evidence', Journal of Cleaner Production, vol. 166, pp. 1283-1294. en_ZA
dc.identifier.issn 0959-6526 (print)
dc.identifier.issn 0959-6526 (print)
dc.identifier.other 10.1016/j.jclepro.2017.08.150
dc.language.iso en en_ZA
dc.publisher Elsevier en_ZA
dc.rights © 2017 Elsevier Ltd. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in Journal of Cleaner Production. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. A definitive version was subsequently published in Journal of Cleaner Production, vol. 166, pp. 1283-1294, 2017. doi : 10.1016/j.jclepro.2017.08.150. en_ZA
dc.subject Carbon controls en_ZA
dc.subject Carbon emissions en_ZA
dc.subject Carbon management control systems en_ZA
dc.subject Management control systems en_ZA
dc.subject Quality control en_ZA
dc.subject Quality of information en_ZA
dc.subject Managerial communication en_ZA
dc.subject Employee perceptions en_ZA
dc.subject Control effectiveness en_ZA
dc.subject Industrial management en_ZA
dc.subject Compliance control en_ZA
dc.title Carbon emissions management control systems : field study evidence en_ZA
dc.type Postprint Article en_ZA

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